Forensic Accounting in the proceedings, in order to clarify the circumstances of a case, assign or hire personnel with the expertise of forensic accounting, financ" />
Forensic Accounting in Criminal
|School||China University of Political Science|
|Keywords||Forensic Accounting Forensic Accounting Forensic Accounting Inspection Government Auditing|
Forensic Accounting' dissertation">Forensic Accounting in the proceedings, in order to clarify the circumstances of a case, assign or hire personnel with the expertise of forensic accounting, financial accounting issues that need to be resolved in the case identify a judicial determination of accounting activities. With the establishment of the market economy, the development of science and technology, the means of economic crimes are increasingly specialized and complicated, Forensic Accounting is more and more widely in the criminal proceedings. Starting from the analysis of the meaning of Forensic Accounting, trying to angle from the combination of Law and Accounting four chapters explore the problem of Forensic Accounting in Criminal. Chapter Overview of Forensic Accounting, first expounded the meaning of the generic concept of the Forensic Accounting Forensic Accounting angle from the disciplines of Law and Accounting, Forensic Accounting and drawn from different countries and different scholars discussed the concept, further elaborated litigation function, then the evidence of the expert conclusions properties were discussed. Second chapter using a comparative approach, foreign Forensic Accounting management mode, the management system and Forensic Accounting identification and accreditation bodies as well as the development of the industry, start the program and cross-examination of forensic, admissible described analysis of Forensic Accounting the problems in the management mode and proceedings. Forensic Accounting with Government Auditing and do the comparison and assessment, a clear difference between the two and contact, as well as the results of its work on the properties of evidence essentially different. Chapter mainly from a technical point of view and the point of view of the law of evidence discussed specific application of Forensic Accounting in Criminal Forensic Accounting, the theoretical basis of accounting, financial and accounting characteristics, Forensic Accounting in Criminal range as well as the Criminal Forensic Accounting countermeasures, including information and evidence which can be used as the basis of Forensic Accounting, Forensic Accounting and Forensic Accounting check due to the nature and implementation of the main different, a different division of labor in the criminal proceedings, but also Forensic Accounting Evaluation prove the crime constitutes evidence of specific force. Chapter Forensic Accounting system in the litigation practice Suggestions of reform and development, and for the lack of our current blank Forensic Accounting rules and institutional construction, build Forensic Accounting system of rules vision.